A revenue department is under orders to reduce the time small business owners spend filling out pension form ABC-5500. Previously the average time spent on the form was 53 hours. In order to test whether the time to fill out the form has been reduced, a sample of 82 small business owners who annually complete the form was randomly chosen and their completion times recorded. The mean completion time for the sample was 52.8 hours with
a standard deviation of 28 hours. State the rejection region for the desired test at ? = .05.
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